The contingencies and commitments, non-adjustment events occurring after the balance sheet date, relationship of connected parties and their transactions, and other items that require explanation.
或有和承诺事项、资产负债表日后非调整事项、关联方关系及其交易等需要说明的事项。
Instead, the carry trade is typically done through transactions, such as currency forward swaps, that are off-balance-sheet and therefore do not show up in official statistics.
取而代之的是，投资者普遍通过买卖外汇远期互换等进行套息交易。这些交易都是资产负债表的表外项目，因此不反映在官方数据里。
This is done so that the balance sheet reflects the substance of transactions rather than their legal form.
之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。
This is done so that the balance sheet reflects the substance of transactions rather than their legal form.
之所以这样是因为资产负债表反映的是交易的实质而不是交易的法律形式。
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